中央与民族地区财政关系视角的资源税改革  

On the Reform of Resource Tax from the Perspective of the Financial Relationship between the Central Government and Ethnic Regions

作　　者：王玉玲[1] 江荣华[1] 徐峻 WANG Yu-ling;JIANG Rong-hua;XU Jun(School of Economics, Minzu University of China, Beijing 100081)

机构地区：[1]中央民族大学经济学院,北京100081

出　　处：《中央民族大学学报（哲学社会科学版）》2018年第2期46-53,共8页Journal of Minzu University of China(Philosophy and Social Sciences Edition)

基　　金：国家社会科学基金"民族自治地方资源税扩围的制度设计与影响评价"(项目编号:17BMZ135)阶段性成果;中央民族大学"优秀青年人才科研专项";2017年度"建设世界一流大学(学科)和特色发展引导专项资金"之理论经济学学科经费资助

摘　　要：民族地区是我国资源税改革的重点地区。中央与民族地区财政关系视角下的资源税改革,要求厘清资源财政收入形式,理顺中央与民族地区资源财政收入关系。在此基础上,正确定位资源税职能,即矫正负外部性职能和收入职能。资源税职能决定资源税的归属和使用,陆上资源税仍应作为地方税。在"适度分权"原则下拓展民族地区地方资源税权,完善资源税制。Ethnic regions are the key areas of the reform of resource tax in China. In the resource tax reform from the perspective of the financial relation between the central government and ethnic regions,the forms of resource finance income should be clarified,and its relationship between the central government and ethnic regions should be well dealt with. On this basis,a correct positioning of the function of resource tax can ratify the negative external function and income function,because the function of resource tax decides its ownership and use,and the land resource tax should be regarded as the local tax. Therefore,in ethnic regions,the tax rights of local resources should be expanded to improve resource tax system based on the principle of moderate decentralization.

关 键 词：资源税改革 民族地区 财政关系 适度分权 

分 类 号：F812.42[经济管理—财政学]